HS Code 49011000
Printed Books, Brochures, Leaflets, Etc, In Single Sheets
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 49011000 would be approximately BDT 80,180.00, because the Total Tax Incidence is 80.18% of the assessable value.
What these figures mean
Printed Books, Brochures, Leaflets, Etc, In Single Sheets is classified under HS code 49011000, which sits in heading 4901 (Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets) of chapter 49 (Printed books, newspapers, pictures and other products of the printing industry; manuscripts and plans).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 10%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 80.18%, which is the figure to multiply by the assessable value of your consignment.
The assessable value is normally the CIF value of the goods plus landing charges. Duties and taxes are applied in a defined order rather than simply added together, which is why the TTI is not the plain sum of the individual rates.
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports under 49011000 in 6 of 6 months, totalling 26,071 kg at an assessable value of BDT 32,671,527. That is an average of BDT 1,253 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,163rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 3,574 kg | BDT 4,457,860 | BDT 1,247 |
| January 2026 | 6,830 kg | BDT 10,098,717 | BDT 1,479 |
| February 2026 | 1,877 kg | BDT 1,876,183 | BDT 1,000 |
| March 2026 | 6,083 kg | BDT 7,097,000 | BDT 1,167 |
| April 2026 | 4,815 kg | BDT 5,979,295 | BDT 1,242 |
| May 2026 | 2,892 kg | BDT 3,162,472 | BDT 1,094 |
Bonded imports. A further 15,451 kg worth BDT 10,116,247 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 23.6% of the total value imported under this code, the rest entering commercially.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.
Source: NBR Operative Tariff 2026-2027. The full schedule was reconciled against NBR's online duty calculator before publication; figures were last checked against NBR's live operative tariff search on 10 October 2026.
How this line compares
Chapter 49 contains 24 tariff lines, averaging 49.69%. At 80.18%, 49011000 sits above that average by 30.49 percentage points. It is the 7th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 19.1 points.
Within heading 4901 alone, rates run from 12.5% to 80.18% across 6 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
This line carries supplementary duty of 10%. Only 1,633 of 7,469 lines carry any SD at all, and because it is charged after customs and regulatory duty, and VAT is then charged on top of it, it affects the total far more than the rate alone suggests.